AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

Det är inte bara privata företag som måste ta hänsyn till miljön och minimera sinakostnader. Även offentliga verksamheter som Sveriges olika kommuner måste bidra tillatt värna om miljön. Kommuner har också kunder i form av skattebetalare som villkunna bo och trivas i sin kommun. Därför behöver kommunerna se skattebetalarna somen kund som betalar för tjänsterna kommunen tillhandahåller.På samma vis behöver kommunerna också reflektera över sina kostnader precis som ettvanligt företag eller en organisation. Därför är investeringar i miljöförbättrande åtgärderav största vikt.Växjö kommun marknadsför sig som Europas grönaste stad och har därför mycket attleva upp till.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

AbstractPurpose/Aim: To study how Piratbyrån argues for a free distribution of information and culture products and to find a possible ideological explanation for their argumentation.Method/Material: I have used a rhetorical analysis to study and describe Piratbyrån´s website, a website that promotes free distribution of information and culture products. I have done so to find out how Piratbyrån argues for a free distribution and to find out what ideological foundation their argumentation is based on.Main results: The main results of the study show that Piratbyrån uses a variety of rhetorical techniques depending on the subject and purpose of the analyzed text. Their main arguments both promote their own thesis and argue against the copyright industry. The main part of the argumentation is based on logical and factual arguments, but parts of it also rely on an emotional appeal to the reader?s heart in order to persuade.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

Svenska filmbranschen styrs av ett filmavtal mellan staten och olika aktörer i branschen. Detta avtal skall förnyas under år 2013. Staten har i en avsiktsförklaring för det nya avtalet uttryckt en vilja till en förändring kring villkoren för att få statligt stöd för filmproduktion i Sverige. En så kallad teknikneutralitet skall införas som innebär att filmproduktioner inte längre på förhand behöver ha säkrat en biografdistribution för att få statligt ekonomiskt stöd. Detta skulle kunna innebära en förändring för den svenska filmens distribution i Sverige som i nuläget består av tämligen fast ordning på visningsfönster, där just biografdistributionen har en särställning.Vår forskning behandlar svenska filmproducenters, distributörers och biografägares tankar och åsikter kring distribution av svensk långfilm i Sverige.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.